The profit and loss accounts that should be carried forward to the profit of the current year at the

Four steps to accounting entries for this year's profits:

1. Carry-forward income.

Borrow: main business income.

Other business income.

Non-operating income.

Credit: Profit for the year.

2. Carry-forward costs, fees and taxes.

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

Sales tax and surcharges.

Other business costs.

Selling expenses. Management fees.

Finance Expenses. Non-operating expenses.

Income tax expense.

Borrow: Profit for the current year.

Credit: Asset impairment loss.

3. Carry-over of investment income.

Net income: borrowed: investment income.

Credit: Profit for the year.

Net loss: borrow: profit for the year.

Credit: Investment income.

Fourth, the annual carry-over profit distribution.

Net profit realized for the year after offsetting the income and expenses of the year:

Borrow: Profit for the current year.

Credit: Profit Distribution – Undistributed Profits.

If it's a loss:

Debit: Profit distribution - undistributed profits.

Credit: Profit for the year.

The profit of the year is made up of the main business income + other business income, because the credit of A C is increased, and the number of credits can generate the profit of the current year, and the profit of the year is debited when it is carried forward, and he corresponds to the credit A C.

Borrow: main business income.

Other business income.

Non-operating income.

Credit: Profit for the year.

The answer to this question is incorrect, and the answer should be ac

Borrow. Main business income.

Other business income.

Borrow. Profit for the year.

Note that the corresponding accounts for the credits of the "Profit this year" account are. That is, which options for the credit "current year's profit".

This year's profit is made up of the main business income + other business income, because a c credit is increased, the credit has a number of virtual fibers to generate this year's profit, and the current year's profit is debited when it is carried forward, and he corresponds to the credit A c.

Borrow: main business income.

Other business income.

Non-operating income.

Credit: Profit for the year.

Dear, hello, I am glad to answer for you: the profit and loss account should be carried forward to the profit distribution account at the end of the period after the transfer of the account has no balance, right?"Profit and loss"、"Expense class"There is no balance after the account is carried forward at the end of the period. Profit and loss accounts include income accounts and expense accounts; At the end of the period (month-end, quarter-end, year-end), the accumulated balance of such accounts needs to be transferred"Profit for the year. "accounts, the balance of these accounts should be zero after the carryover.

Profit and loss account and profit for the year. The profit and loss account of enterprise type Xun industry refers to the account of accounting for the income obtained by the enterprise and the costs and expenses incurred, which specifically includes: main business income, other business income, investment income, subsidy income, non-operating income, main business cost, main business tax and surcharge, other business payment, operating expenses, management expenses, financial expenses, non-operating expenses, income tax, etc.

According to the provisions of the accounting system for business enterprises, the balance of profit and loss accounts shall be carried forward to the profit account of the current year at the end of the period. After the carry-forward, the closing balance of the profit and loss account is zero. The closing balance of the profit account that should be carried forward to the profit distribution account for the current year is also zero.

There is no balance after the profit and loss accounts are carried forward, such as operating income, operating costs, management expenses, operating expenses, financial expenses, etc., and there is no balance after the profit and loss adjustment and tax spread adjustment of previous years. in an asset class account"Pending property loss and overflow"Account. The cause of the enterprise's property loss and overflow should be ascertained and dealt with before the end of the period, and there should be no balance in this account after the processing.

Owner's Equity class"Profit for the year. "There is no balance at the end of the year. At the end of the year, the net profit realized in the current year after the offset of the income and expenditure of the current year shall be transferred"Profit distribution"The account, debited to this account, credited to the lease slip"Profit distribution - undistributed profits"Subjects; For example, make the opposite accounting entry for the net loss. There should be no balance in this account after the carryover.

1. The amount of profit and loss accounts carried forward to the current year's profit accounts receivable does not need to be carried forward, and if the credit balance of accounts receivable appears at the end of the year, it should be carried forward to accounts payable. Paid-in capital does not need to be carried forward, financial expenses and non-operating expenses are carried forward to the profit account of the current year at the end of the year, and other receivables do not need to be carried forward, and the balance of it depends on whether it is on the debit side or on the credit side, and if it is on the credit side, it will be transferred to other accounts payable.

2. This account accounts for the net profit (or net loss) realized by the enterprise in the current period. When the profit is carried forward at the end of the period (month), the amount of each profit and loss account should be transferred to this account and the profit and loss account should be settled. The credit balance of the subject after the carry-forward is the net profit realized in the current period; The debit balance is the net loss incurred in the current period.

3. At the end of the year, the net profit realized in the current year after the income and expenditure of the current year are offset shall be transferred to the "profit distribution" account, debited to this account, and credited to the "profit distribution - undistributed profits" account; For example, make the opposite accounting entry for the net loss. There should be no balance in this account after the carryover. The balance of the current year's profit account represents the accumulated net profit or net loss during the year, which is not carried forward at ordinary times, and is transferred to the profit distribution account at the end of the year at one time.

4. In order to make the "current year's profit" account accurately and timely provide the current profit amount without increasing the workload of preparing entries, the unit adopts a multi-column format on the "current year's profit" account page in actual work. The accounts of "main business income", "main business cost", "main business tax and surcharge" are changed from the first-level account to the second-level account under "current year's profit", which reduces the workload when carrying forward. However, the product ledgers under "Revenue" and "Cost" still need to be registered by quantity and amount.

Extended Materials. 1. According to the "attached table" Gaoqin missing account page at the end of the middle and end of the period, there is no need to look at multiple account books when preparing the profit and loss statement, and only through the "first wide current year profit" can meet the needs of preparing the profit and loss statement. "Operating expenses", "management expenses", "financial expenses" and other expenses, which are not large in amount or have a small number of business transactions, can also be directly used as the secondary account of "current year's profit" to reduce the workload carried forward.

If the above-mentioned expenses are large or the number of transactions incurred is large, it is still necessary to set up a sub-account according to the actual situation and carry it forward to the "Profit of the Year" account at the end of the period.

2. Carry-forward income loan: main business income, other business income, non-operating income loan: profit for the current year.

Carry-forward Costs, Expenses and Taxes Borrow: Profit for the Year Credit: Principal Business Costs, Business Taxes and Additional Other Business Costs, Sales Expenses, Management Expenses, Financial Expenses, Non-Operating Expenses, Income Tax Expenses, Borrows

Profit credit for the year: asset impairment loss.

Summary. At the end of the year, the profit and loss account will be carried forward to the profit account of the current year, the income account will be carried forward to the expense account at the end of the year, the profit and loss account will be carried forward to the profit account of the current year, and the income account will be carried forward to the expense account 1Income and income accounts are carried forward and borrowed from income accounts to credit the profit of the current year

The cost, expense, and loss accounts are carried forward to borrow the current year's profits, and the cost, expense, and loss accounts 02 are cleaned up for tax adjustment. 1. Carry-over income: borrowed

Main operating income, other business income, non-operating income loan: profit of the year 2, carry-forward costs and expenses loan: profit credit of the current year:

Cost of main business, cost of other business, management of non-operating expenses.

At the end of the year, the profit and loss account will be carried forward to the profit account of the current year, and the income account will be carried forward to the expense account.

At the end of the year, the profit and loss account will be carried forward to the profit account of the current year, the income account will be carried forward to the profit account of the current year, and the income account will be carried forward to the expense account at the end of the yearIncome and income accounts are carried forward and borrowed from income accounts to credit the profit of the current yearThe cost, expense, and loss accounts are carried forward to borrow the profits of the current year, and the expenses and losses are carried out for tax adjustment and clean-up.

1. Carry-over income: before borrowing: main operating income, other business income, non-operating income loan

2. Profit for the year, cost carried forward and expense borrowed: profit loan for the current year: main business costs, other business costs, non-operating expenses management.

Calculation process. Separate accounting: The amount of each cost of the model is credited to the corresponding expense account.

Taking the sales expenses as an example, 30,000 yuan of Dan Hongchai is credited to the sales expense account. At the same time, the corresponding total amount of expenses, i.e., 30,000 yuan, is recorded in the income account to complete the carry-over process from the income account to the expense account. It should be noted that the determination of the cost sharing ratio needs to be adjusted according to the actual situation of the enterprise, and at the same time, it is necessary to ensure that the allocation results are reasonable, fair and accurate.